Quick answer: Form LS-266 is an Office of Workers' Compensation Programs application for continuation of Longshore death benefits for a student. The claimant supplies identity, benefit and education information, and an authorized school official certifies enrollment. Submit it to the responsible OWCP district office or through the channel stated in the current form or claim correspondence.
This guide explains the federal or state rule in practical filing terms. It uses the latest official material available on August 15, 2026; always use the form and instructions for the tax year you are filing because line numbers, limits and procedures can change.
At a glance
| Question | Practical answer |
|---|---|
| Who this applies to | Eligible surviving children whose Longshore death benefits may continue while they are qualifying students |
| What it does not cover | A new death-benefit claim, which generally uses Form LS-262, or a general injured-worker wage report |
| Where it is handled | The OWCP Longshore program handling the existing claim |
How the rule works
Start with the legal character of the payment, transaction, benefit or form—not the label used in an advertisement or summary. Tax results can differ when ownership, timing, filing status, residency, basis, participation or documentation changes. The controlling return instructions should be reconciled with all information statements before filing.
- Use the OWCP case number and claimant information from existing benefit correspondence.
- Report school name, address, course of study, enrollment status and attendance dates accurately.
- Have the designated school official complete and sign the certification section; the student should not certify for the school.
- Report changes in attendance, graduation, withdrawal, marriage or other eligibility facts promptly.
- Keep copies of the submitted form, academic calendar and enrollment verification.
Practical example
A 19-year-old beneficiary enrolls full time for the fall term. The student completes the claimant section using the existing OWCP case number, the registrar certifies enrollment and dates, and the signed form is returned through the channel in the OWCP letter before the agency reviews continuation.
The example isolates the main rule and is not a tax calculation for every fact pattern. Other income, deductions, state conformity, related-party rules and prior-year carryovers can change the final result.
Step-by-step checklist
- Confirm the claim is under the Longshore program.
- Download the current LS-266 from the DOL form list.
- Complete claimant and school information without blank required fields.
- Obtain the school official's certification.
- Submit to the assigned OWCP office and preserve proof of delivery.
Keep copies of the filed return, schedules, source documents, calculations and submission confirmation. If an issuer or agency document is wrong, request a correction instead of silently changing a number without an explanatory record.
Common mistakes to avoid
- Using LS-266 to start an original death-benefit claim.
- Having the claimant sign the school-certification block.
- Failing to update OWCP after the student leaves or changes enrollment.
A tax software interview can help transfer information, but it cannot verify an uncertain legal classification or recreate missing evidence. Pause and obtain advice from a credentialed tax professional or the responsible agency when the dollars are material or the facts are unusual.
Related NavajoTax guides
For connected planning and reporting issues, see California DWC 1 guide, document-management compliance. Read related pages as a topic cluster, but follow the year-specific official form for the return you actually file.
Frequently asked questions
What is the age range for student continuation?
Longshore law and claim facts control continuation for eligible students beyond ordinary child eligibility; use the OWCP decision and current form instructions.
Does part-time enrollment qualify?
Do not assume it does. The school certification and statutory student definition must be satisfied.
Where is the form mailed?
Use the district office or submission instructions on the current form and the claimant's OWCP correspondence.
Sources reviewed
Last reviewed: August 15, 2026. This article provides general educational information, not individualized tax, legal, investment or benefits advice.